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The influence of tax and customs policies on the success of supply chains: Evidence from Jordan

Year: 2025

Type: article

Abstract: This study examines the impact of tax and customs policies on the success of supply chains in Jordan within the context of international trade. Data were collected through standardized questionnaires from 286 employees in customs clearance and logistics firms and analyzed using SEM-PLS4. The results show that taxation and customs policies positively influence supply chain success and also encourage sustainable practices, which mediate their effects on supply chain performance. The findings highlight the importance of a coordinated approach to taxation, customs regulations, and sustainability to improve supply chain efficiency, foster economic growth, and strengthen Jordan’s position in the global market. This research offers valuable implications for policymakers and businesses seeking to enhance supply chain performance and promote sustainable economic development.

Source: International Journal of ADVANCED AND APPLIED SCIENCES

DOI: 10.21833/ijaas.2025.09.024

Authors: Attallah Hassan Mohamed Al-Taani, Murad Ali Ahmad Al-Zaqeba, Haneen A. Al-Khawaja, Omar M. Shubailat, Laith Ahmad Elhesenat, Mosab Tayseer Al-Rashdan

Institutions: Ajloun National University, German Jordanian University, Universiti Sains Islam Malaysia, Jadara University

Language: English

Topic: Sustainable Supply Chain Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Industry, innovation and infrastructure, Decent work and economic growth

Open Access status: gold

Estimated APC paid: $469